Subject to certain exemptions, present law applies the business tax to service providers. One of the exemptions to the business tax applies to persons who provide medical, dental, and allied health services to human beings, including sanatorium, convalescent and rest home care, but excluding services by persons engaged in the business of making dentures and artificial teeth. This bill expands the exemption to specifically include mental and behavioral health services by persons engaged in the business of providing foster care, residential treatment, therapeutic and rehabilitative care, or other social assistance programs.

Statutes affected:
Introduced: 49-6-6001(j), 49-6-6001